| Complaint number |
NTB Type
|
Date of incident |
Location |
Reporting country or region (additional) |
Status |
Actions |
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NTB-001-191 |
1.15. Other |
2024-05-20 |
South Africa: Ficksburg Bridge |
Lesotho |
New |
View |
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Complaint:
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I am writing on behalf of Mind Health, a Lesotho-registered company actively engaged in the research and development of medicinal products. We are currently collaborating with the University of the Free State (UFS) in South Africa to conduct studies on one of our products. This relationship is critical for advancing our work in the medicinal sector, a key area of growth for Lesotho.
However, we have encountered significant challenges due to the implementation of Section 4.8 of the Guideline for the Importation and Exportation of Medicines (Regulatory Compliance Unit) by SAHPRA. The guideline requires the use of specific ports of entry, namely Cape Town, Port Elizabeth, Durban, and OR Tambo International Airport, for the export of medicines. Consequently, we are prohibited from using more practical and geographically closer border posts such as the Maseru Bridge or Ficksburg Bridge.
Given Lesotho's landlocked nature and the fact that the University of the Free State is only 227 km from our facility, this regulation has drastically inflated the cost of exporting small quantities of medicinal samples. For instance, we are now compelled to fly samples from Maseru to OR Tambo, have them cleared by customs, and then transport them by road back to the university—a total of 424 km. What would have cost us a few hundred rand using nearby border posts now costs several thousand rand. Additionally, this significantly increases shipment times, delaying our research and impacting the efficiency of our studies. |
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NTB-001-226 |
1.1. Export subsidies |
2024-11-20 |
Lesotho: Maseru Bridge |
Lesotho |
New |
View |
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Complaint:
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Samples being sent by road-freight to South Africa for testing at an accredited laboratory were refused passage.
Company was informed that the only way to send the samples for testing was to send via air. The challenges are that bulk orders do not fit on an Airlink flight and therefore would require a specific mode of chartered transport .This increases costs significantly and could potentially be the cause that orders are cancelled |
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NTB-001-110 |
1.7. Discriminatory or flawed government procurement policies
Policy/Regulatory |
2022-07-01 |
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Kenya |
In process |
View |
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Complaint:
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United Republic of Tanzania subject a discriminatory treatment to Kenyan export/transfer on products of animal and animal products despite their commitment in the bilateral meeting to amend the Act to resolve the discriminatory charges on the Kenya animal and animal products by June 2022.
Tanzania charges descriminatory meat products an import fees of Tshs 3,000 per kilogram (Kg) for imports consignment. The fees is contained in the animal diseases (animals and animal products movement control) .(amendment) regulations, 2022 of the United Republic of Tanzania that came into operation on 1st July 2022. These charges have rendered Kenyan exports especially milk and milk products, meat and meat products including sausages uncompetitive in the Tanzanian market while Kenya facilitates Tanzania meat and meat products sausages into Kenya without any discrimination.
These charges contravene the GATT 1994 Art III on National Treatment, Articles 1 and 75 (6) of the Treaty as well as Articles 1 (1) (definition of imports) and 15 (1) (a) and (2) (National Treatment) of the Customs Union Protocol and Article 6 (1) of the Common Market Protocol of the Community Laws.
The charges are also in violation of Article 10 of the Custom Union Protocol that obligates Partner States to remove all internal tariffs and other charges of equivalent effect.
Kenya urges:-
a)Tanzania to abolish these prohibitive discriminatory charges and treat our animal and animal products as from the local market and accord same rate as their own without discriminating not to call it import as import is from outside EAC.
b) URT to abolish the discriminatory charges as per the customs union protocol.
d) URT to treat Kenya meat and meat products as local and not as an import.
C)URT to stop restricting the quantities to be imported/transfered by the Kenya companies.
In addition URT charges xthe following discriminative charges:
1) URT charges import fee of 2% FOB by Tanzania Meat Board
2) 0.4% on FOB by Tanzania Atomic Energy
3) 0.2% FOB by Weight and Measure Agency
Kenya request URT to consider abolishing the discriminatory charges which are equivalent import duty prohibited in the EAC Protocal.
On the contrary Kenya facilitates Tanzania sausages without any charge.
This is really unfair practices where URT is charging import charges to Kenya products despite Kenya being in the EAC Customs union where we transfer products and not import |
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Progress:
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1. Kenya recognized the effort made by URT in reducing the fee from 5,000 Tshs to 3,000 Tshs per kg of meat. The Republic of Kenya indicated that the fee is still very high, discriminative, and amounts to import duty. The Kenyan companies exporting meat products to URT have been negatively affected by a sharp decline in the volume of meat products exported to URT, since the imposition of these charges. A consignment of 25,000 kgs exported from Kenya to URT is charged Kshs 3,750,000. In addition, it is charged an import fee of 2% FOB by the Tanzania Meat Board, 0.4% FOB by the Tanzania Atomic Energy Commission, and 0.2% FOB by Weight and Measures Agency. A similar consignment exported to Kenya from URT is charged Kshs 3,000. Thus, Kenya proposes that the two Partner States engage and harmonize these regulations to either charge per kg or per consignment.
Tanzania Meat Board had also denied market access to beef products imported from Kenya and thus Kenya urges URT to address this matter.
2. The 34th RMC noted that the NTB was new. URT reported that they would consult the relevant stakeholders and revert during the 35th RMC
3.During the 36th RMC Kenya reported that the NTB was considered during a bilateral meeting between Republic of Kenya & the United Republic of Tanzania whereby the two Partner States agreed to harmonization of all conditions, levies, fees and charges related to import / exports for holistic consideration by 30th June 2024
4. During the 38th RMC meeting, Kenya agreed to send a formal invitation to URT for the Bilateral Meeting.
The two Partner States held their meeting in July 2025. An update shall be provided during the RMC |
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NTB-000-420 |
2.3. Issues related to the rules of origin |
2011-05-01 |
Zambia: Nakonde |
Kenya |
In process |
View |
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Complaint:
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Since early May 2011, one of our Association member companies(Bidco Oil Refefineries) product's(palm based cooking oil) has been stopped from entering the Zambian market by Zambia Revenue Authority with the reason that the product do not meet 35% value addition criteria as required under COMESA product on the rules of origin. Zambia government Authorities including the officials of the Zambia revenue Authority have visited in the past Bidco oil refeneries and confirmed that palm based cooking oils meets 35% value addition criteria. Kenya Revenue Authority had also in May did a fresh verification mission on the affected product which we understand was sent to ZRA. To date ZRA has not responded to verification report of KRA on the company's product and meanwhile the company continue incurring losses due to lost market share Zambia. Our submission is that Zambia Revenue Authority respond to Kenya Revenue Authority verification report and follow the laid down procedures in the COMESA Protocol on the rules of origin if the Authority is still disputing the fulfillment of 35% value addition in regard to the product. This is happening at the border points. The importer has now stopped importing palm oil cooking oils consignments from Kenya after dealer paid the CET rate of 25% instead of 0% and incurred very heavy loss. |
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Progress:
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1. On 16 July 2020, Kenya focal point reported that this issue was raised again during the recent 8th COMESA NTBs Focal Points meeting held from 8th - 10th July, 2020, where it was agreed that both Parties to resolve the NTB. Kenya is therefore requesting the Focal Point from Zambia to provide the necessary information on the support documents required to be provided, so that our exports of cooking oil can continue to enjoy market access into Zambia.
2. The TTFSC recommended to 40th meeting of Council of Ministers that the Secretariat compiles a record of Council decisions and all the interventions that have been undertaken to facilitate way forward and fast tracking of resolution of the NTB. The Secretariat will circulate the record by 15 March 2020.
3. During the meeting of NTBs Focal Points held in Nairobi on 19- 21 August 2019, Zambia Focal points reported that, with regard to the audit report by KPMG, had requested for additional support documents which have not been availed by Kenya. Zambia and Kenya bilaterally engaged during the NTBs focal point meeting and Kenya undertook to follow up on the request for additional documentation. Kenya further requested Zambia to provide the correspondence in which additional support documents were sought for.
4. The 2nd meeting of the COMESA Heads of Customs Sub Committee which met from 19-20 June 2015, noted that KPMG report had confirmed that Palm Oil from Kenya met the COMESA RoO and that KRA had written to its counterpart ZRA on 28 February as per recommendations of the extra - ordinary meeting of the COMESA Trade and Customs committee held on 9-11 February 2015. Zambia confirmed receipt of the required information informed the meeting that the issue was under consideration .
5. On 16 January 2015, Kenya Focal point reported that according to KAM consultant on edible oils, the NTB was discussed and an audit was carried out independently on Bidco by KPMG and communicated to the Ministry of Foreign Affairs & International and COMESA Secretariat in 2014. KAM was advised that the audit found that palm oil exported to Zambia by Kenya had 40% value addition.KAM was now waiting for their edible oils KAM consultant to advise whether the exports of these products were receiving preferential tariff treatment in Zambia.
6. As at 26 September 2013, the COMESA secretariat was yet to provide progress report.
7. On 16th July 2013, Kenya Focal point requested Zambia to indicated progress made since their report to the Tripartite NTBs Online Reporting, Monitoring & Eliminating Mechanism meeting and SMS Reporting Tool Launch on 9th and 10th April 2013 in Lusaka Zambia. At this meeting, the Republic of Zambia indicated that the bilateral meeting would be held within a month’s time from the date of this meeting. Kenya proposes that, in view of the delays in bilateral consultations, the COMESA Secretariat facilitates a meeting where they will act as an arbitrator in helping the two partner states resolve the NTBs and enable industry to benefit from the inherent market access for their products.
8.At the Tripartite NTBs Online Reporting, Monitoring and Eliminating Mechanism Meeting to Launch the SMS Reporting Tool from 9-10 April 2013 in Lusaka, Zambia,Kenya and Zambia requested the COMESA Secretariat to organise a bilateral meeting between the two countries in order to arbitrate between them. COMESA Secretariat was also requested to provide guidance on the proper interpretation of the Rules of Origin for this product.
9.On 1 November 2019, Kenya focal point reported that : As a follow up to the meeting of NTBs Focal Points held in Nairobi on 19- 21 August 2019, where Kenya and Zambia bilaterally engaged, Kenya undertook to follow up on the request for additional documentation. However, to do this, Kenya had requested Zambia to provide the correspondence in which additional support documents were sought for, to finalize on this issue. We are therefore kindly requesting for the same.
10. On 16 July 2020, Kenya Focal Point reported that this issue was raised again during the EAC- COMESA NTB Meeting held from 8th - 10th July, 2020, where it was agreed that both Parties to resolve the NTB. Kenya is therefore requesting the Focal Point from Zambia to provide the necessary information on the support documents required to be provided, so that our exports of cooking oil can continue to enjoy market access into Zambia.
11. On 25 February 2021, Zambia Focal Point reported that the issue is work in progress and the required information documents would be shared soon.
12. During the 1st meeting of the COMESA Regional Forum on NTBs which was held on 16- 17 March 2021, it was agreed that Zambia will send a request to Kenya within 30 days to submit cost structure of the inputs used to produce the final product (cooking oil) for determination of origin status under the value addition origin criterion after which a verification mission to Kenya will be organized.
13. On 30 July 2021, Zambia reported that, as previously submitted following the KPMG Malawi Audit report, not all components of value addition could be verified from the report due to the following:
i) Absence of raw material/blend mix to accurately determine actual quantities of raw materials used in the processing of a specific volume of crude oil.
ii) No documentary evidence to verify other operating costs such as water, electricity, spares and consumables and their source.
iii) No documentary evidence to verify labour costs.
In this regard, the value addition criterion as provided for under Rule 2 (1) (b) (ii) of the COMESA Rules of Origin could not be independently determined due to the absence of vital information.The outstanding information should therefore be availed in order to accurately determine the value addition of the oil produced by BIDCO.
14. During the 2nd meeting of the COMESA NTBs Forum, Zambia F reported that the 9th session of Kenya – Zambia Joint Permanent Commission for Co-operation (JPCC) resolved that Zambia should write to Kenya to request for an appropriate date for another verification visit to resolve the outstanding matter. A letter was done to make the request for another verification visit.
15. During the Kenya National Workshop on development of a National Strategy on Elimination of NTBs held from 5-7 July 2023 it was agreed that the Secretariat to share with Kenya the request from Zambia for additional information which will be relevant as proof for satisfying the value addition origin criterion under the COMESA Rules of Origin. Please find attached the communication from Zambia. Further, the National Focal Point from Zambia, also requested for the additional information using this online system on 30 July 2021.
16. The Kenya and Zambia Focal Points submitted progress reports to the 3rd meeting of the NTB Forum held on 20- 22 September 2023 which it was agreed that both countries undertake verification missions between 27th and 30th November 2023. The Secretariat would provide support to Member States to undertake the activity.
17. During an NTBs Workshop 17th – 19th April, 2024 both countries agreed to a market access bilateral meeting as the verification mission has been overtaken by events and the palm oil manufacturer is no long operating.
18. On 17th June 2025, the two Member States convened a bilateral meeting which agreed as follows:
i. Kenya is still interested in market access for exports of palm-based oil.
ii. Kenya informed the meeting that there was a need to still consider recommendations and findings of previous verification missions on the basis that the conditions were still the valid hence no need for another verification.
iii. Zambia indicated that verification reports have certain shelf-life after which the conditions and circumstances on the issues under verification may have changed hence the need for a fresh verification.
iv. Both Member States to share documentation, review and make comments in preparation for the next meeting in August 2025.
19. On 2 September 2025, the Secretariat shared documents at its disposal including the KPMG Report on the cooking oil to support the bilateral engagements between the Member States. |
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Products:
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1511.10: Crude palm oil |
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NTB-000-769 |
2.3. Issues related to the rules of origin |
2017-05-05 |
Tanzania: Tanzania Revenue Authority |
Kenya |
In process |
View |
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Complaint:
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Despite Kenya Tobacco raw material being fully sourced in Kenya, the manufacturers are required to pay 80 per cent higher excise for cigarettes exports into Tanzania. Cigarettes manufactured in Kenya exported to Tanzania required to have a local 75% tobacco. |
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Progress:
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1. The Bilateral meeting that took place in January 2018 noted that Kenya and Tanzania need to harmonize their domestic taxes and local content policies and request the EAC Secretariat to fast track the process of harmonization in all partner states.The meeting also agreed that the two Partner States should take cognizance of the national treatment provision under Article 15 of Custom Union Protocol not to impose directly or indirectly internal taxation on goods from other partner states in excess of that imposed on similar domestic goods.
2.During the Bilateral Meting held from 23- 27 April 2019, both parties reiterated their 2018 commitments to champion harmonization of their domestic taxes and local content policies and therefore request the EAC Secretariat to fast track the process of harmonization. In this regard, United Republic of Tanzania maintained that, both parties should implement the 2018 bilateral agreement on harmonization of their domestic taxes and local content policies. Kenya, however, maintained that this is a trade restrictive matter and should be resolved at the Community level in accordance to Article 15(2) of the EAC Customs Union Protocol. The bilateral Meeting therefore agreed to escalate this matter to the Council of Ministers.
3.Status as at 13th September, 2019:
United Republic of Tanzania maintained that, both parties should implement the 2018 bilateral agreement on harmonization of their domestic taxes and local content policies. Kenya, however, maintained that this is a trade restrictive matter and should be resolved at the Community level in accordance to Article 15(2) of the EAC Customs Union Protocol.Both Parties Kenya and Tanzania agreed to handle the matter under domestic tax harmonization. A similar case was filed at the EACJ between Uganda and BAT where a ruling was given that the excise duty charged on cigarettes was contradicting the Community Laws and was Directed to withdraw immediately.According to Article 39 of the Customs Union Protocol, The Customs Law of the Community shall consist of: … (c) Applicable decisions made by the Court.Also the EAC Treaty Article 38 (3) provides that: A Partner State or the Council shall take, without delay, the measures required to implement a judgment of the Court.
EAC Secretariat should communicate and circulate the court ruling Partner States.
URT will consult internally on the court ruling and report to the next SCTIFI meeting on how they will implement the ruling.
4. The Regional Monitoring Committee held on 14th October, 2019 agreed that Tanzania gives an update during SCTIFI in November, 2019.
5.During the NMC held on 13th - 14th March 2020 Tanzania reported that a meeting was held to consult on the Court Ruling by the EACJ.The meeting noted that:
i) The charges are not discriminatory as they apply as well to Tanzania manufacturers who do not meet the 75% local tobacco content.
ii) The issues in the BAT case are different from the issues raised in this NTB and Tanzania will submit an official position on the EACJ-BAT ruling during the next SCTIFI.
6.During the RMC meeting held on 1 September 2020, the Republic of Kenya requested that Tanzania implements the Court (EACJ) Ruling on BAT Vs the Republic of Uganda in tobacco.
7.During SCTIFI held in September 2020, Tanzania informed that the Ruling of the Uganda Vs BAT Case by the EACJ is different from the issues in this NTB. Tanzania further informed that the Domestic Law Harmonisation Policy was finalized and urged the EAC Secretariat to fast track the implementation of the Recommendations therefrom.
The Republic of Kenya recommended that the NTB be referred to the Ministerial Level for consideration.
The SCTIFI directed the EAC Partner States to implement the EACJ Ruling between Uganda and BAT and refrain from imposing discriminatory measures against the other Partner States, where applicable.
8. The Kenya NMC meeting that sat in March 2021 recommended that the EAC Secretariat clarifies on the similarities of the two cases on tobacco and submit to the SCTIFI for further consideration.
9.During the Tanzania NMC of April 2021, Tanzania noted that the issues in the BAT case are different from the issues raised in this NTB and will submit an official position on the EACJ-BAT ruling during the SCTIFI in May 2021.
10.The SCTIFI of May 2021, directed the EAC Secretariat to convene a meeting including legal experts to analyze the similarities and differences between the Ruling and the NTB. The meeting was convened and the analysis was done and resolved as follows:
Similarities
i) both cases are on tobacco
ii) both cases are based on excise duty
Differences
i) In the BAT case, the Republic of Uganda didn’t have a local content requirement in the Excise Duty Act whereas there is a local content requirement of 75% in the tobacco NTB (URT Excise Duty Act).
ii) In the BAT case, the Uganda Excise Duty Act was discriminatory in nature violating the Article 75 (6) of the Treaty and Articles 15 (1) (a) and (2) of the Customs Union Protocol as well as Article 6 (1) of the Common Market Protocol. Whereas Excise Duty rate applied by the United Republic of Tanzania on tobacco transfers from other Partner States is also applicable to domestic produced tobacco.
Way Forward
The two Partner States are undertaking bilateral engagements where the EAC Secretariat will also be invited to participate to resolve the issue. The bilateral meeting will take place on 30th October 2021 and the Republic of Kenya will initiate an invitation to the meeting.
11. Status as at 30 march 2022:
During the 6th Bilateral Meeting between Kenya and Tanzania the two parties agreed Kenya to convene a meeting to the find possibility to grant BAT a preferential market. Further, in the same meeting URT recalled its position that the matter is not a discrimination issue as other companies that do not meet the excise duty act requirement are subject to the same rules and the domestic taxes are not governed by EAC rules. In the 7th Bilateral meeting held on 9-12th March in Zanzibar, the parties agreed that Kenya (State Department for Trade and Enterprise Development) to convene the meeting of relevant stakeholders from both countries by 15th May 2022 to deliberate on the possibility of BAT being granted fair market access by URT.
12 . On 14 June 2022, the EAC secretariat reported that the bilateral meetings took place and agreed that a meeting of relevant stakeholders is convened in May 2022 by the Republic of Kenya to deliberate on the possibility of BAT being granted fair market treatment.
13.The Bilateral meeting is yet to be convened as Kenya Government was in a transitional period.
14. On 17th October 2023, EAC Secretariat reported that the Kenya NMC was informed that the Republic of Kenya sent a letter to the United Republic of Tanzania to request a bilateral meeting and was still waiting for Tanzania to respond.
15.At the Session of Senior Officials of the 43rd SCTIFI, the Republic of Kenya committed to convene a Bilateral meeting with the United Republic of Tanzania to finalize the issues related to NTB No.769 on Tobacco by April 2024.
16.The NTB was discussed at the bilateral meeting of March 2024 in Kisumu, Kenya, whereby both parties agreed to convene a stakeholder meeting to resolve the issue, which Kenya would host by 30th April 2024. |
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NTB-000-820 |
4. Sanitary & phyto-sanitary (SPS) measures
A12: Geographical restrictions on eligibility
Policy/Regulatory |
2010-12-01 |
Zambia: Ministry of Agriculture and Livestock |
Kenya |
In process |
View |
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Complaint:
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Brookside Dairy Ltd of Kenya, exports of UHT milk are denied entry into Zambia for reasons that, an inspection audit of the source of milk, export facility, milk product and relevant standards in use in Kenya by the Zambian authorities raised sanitary concerns pointing out that Zambia cannot accept milk products from the raw milk that did not meet the Zambian milk standard. The Zambian standard on raw milk for use in production of milk products is a maximum of 200,000 colon forming units (cfu) whereas Kenya legislation allows for a maximum of 2, 000,000 cfu in raw milk used in making UHT milk, which is above the 200,000 cfu allowed in Zambia. Kenya applies the EAC graded standards which allow for a maximum of 2,000,000 cfu and a minimum of 200,000 cfu and below for raw milk. |
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Progress:
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1. Various bilateral meetings and technical audits have been undertaken between the two countries in an attempt to resolve the NTB. The thirty-Third Meeting of the COMESA Trade and Customs Committee held on 15-17 September 2017 recommended that :
i) COMESA should harmonize SPS measures through implementation of the COMESA Green Pass (CGP) to facilitate trade in agricultural products.
ii) Member States should adhere to the NTB resolution time frames set out in the COMESA Regulations on Elimination of NTBs to ensure timely resolution of NTBs and enhance intra-regional trade.
2. In August 2019 Zambia Focal point reported that Zambia and Kenya held a bilateral meeting during the 5th TFTA focal points meeting held in Nairobi in August, 2019 during which Zambia proposed to have the complaint removed from the online platform in view of the fact that the issue was now in the hands of COMESA Secretariat who are expected to facilitate the harmonisation of the SPS standards. However, Kenya was still of the view that the complaint be maintained on the platform. Zambia therefore sought the guidance of COMESA Secretariat whether it is in order to maintain an issue which has been determined to be a legitimate SPS requirement following a recommendation for COMESA Secretariat to facilitate the harmonization SPS standards.
3. On 30 July 2021, COMESA NTB Unit requested Kenya to provide progress on the request to furnish Zambia with testing methods as agreed during the 1st meeting of the COMESA NTB Forum in March, 2021.
4. The 3rd meeting of the COMESA Regional NTBs Forum held on 20- 22 September 2023 thatBoth countries to undertake verification missions between 27th – 30th November 2023. The Secretariat will provide support to Member States to undertake the activity
5. During the NTBs workshop, 17 – 19 April 2024 in Nairobi both countries agreed on the bilateral meeting for market access to increase trade between the two countries rather than focusing on this product.
6. On 17th June 2025, the two Member States convened a bilateral meeting where both Member States agreed that there was a need for a technical review of the documentation (Standards, audit and other reports) that had been prepared towards resolution of the NTB to inform the way forward on the resolution.
i. Kenya and Zambia to provide information on their milk standards for the review by the Technical Committee to prepare a concept note for the next bilateral meeting by August 2025..
ii. Secretariat to share reports and documents that can help with the resolution of the milk NTB including records of initiatives undertaken to resolve the issue in the past by August 2025.
iii. Both Member States to submit names of experts to be members of the Technical Committee to develop a technical brief for consideration by the next bilateral meeting by August 2025.
iv. Technical Working Group to examine the provisions on the conformity requirements in the standards for raw milk and UHT (finished product) and make recommendations to the next bilateral meeting, by September 2025. |
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NTB-001-070 |
1.7. Discriminatory or flawed government procurement policies |
2022-06-30 |
Tanzania: Namanga |
Kenya |
In process |
View |
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Complaint:
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URT charging Kenya an import discriminatory Excise Duty introduced vide URT Finance Act 2022. Additionally, some consignments are discriminatively subjected to Tsh.1000/kg not anywhere in the URT Finance Act 2022. The same excise duty is not applicable to the same or like products produced in URT hence creating unfair competition between the Partners States Originating products.
This violates the EAC Treaty Article 75(6) and Article 15 of the EAC Common Market Protocol on the establishment of the East African Community Customs Union where Partner States undertook to refrain from enacting legislation or applying administrative measures which directly or indirectly discriminate against the same or like products of other Partner States.
Section 2 of the East African Community Customs Management Act, 2004 defines import as to bring or cause to be brought into the Partner States from a foreign country, and export as to take or cause to be taken out of Partner States. Accordingly, Article 8 of the Treaty for Establishment of East African Community, EAC Community Laws take precedence over similar national laws on matters pertaining to the implementation of the Treaty |
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Progress:
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1. During the Regional NTBs Forum,URT informed the meeting that the complaint is not an NTB but a charge of equivalent effect which is like what is in the Kenya’s Finance Act of 2022. This is a result of non-harmonization of domestic taxes in the Region. The Republic of Kenya informed the meeting that the Kenya Finance Act is not discriminatory and hence the Charge on Confectionary Sugar by URT is an NTB and should be resolved by abolishing the discriminative fees. The Trade Committee meeting recommends that the process of harmonizing the fees, levies and charges should be fast tracked. During the 41st SCTIFI meeting Kenya observed that confectionary products from Kenya should not be treated differently from confectionery products produced in Tanzania. At the 41st SCTIFI meeting, the Republic of Kenya observed that NTB-001-070: “URT discriminatory charges of import TSh.700 and unfounded charges of Tsh.1000 to Kenya confectionary, sugar and sugar products.” The EAC TBP submissions has referred to the excise duty as fees and subsequently recommended the process of harmonizing the Fees, levies and charges should be fast tracked. Kenya’s submission is that the description of the charges as fees is erroneous. The charge is an excise duty as contained in the United Republic of Tanzania Finance Act of 2022 and the custom entry presented as evidence. This measure is therefore disciplined under Article 15 of the Protocol establishing the EAC Custom Union and not subject to the process of harmonization of fees, levies and charges. The excise duty discriminates transfers of confectionary, sugar and sugar products from Kenya which are levied Tshs 700 per kilogram against locally produced like-products which are levied Tshs 500 per kilogram. This measure is a violation of Article 15 on National Treatment which prohibits Partner States from imposing, directly or indirectly, on the products of other Partner States any internal taxation of any kind in excess of that imposed, directly or indirectly, on similar domestic products In addition, in the custom entry presented as evidence, the Kenya exporter has been charged an excise duty of Tshs 1,000 per kilogram which is not justified by the existing Tanzania excise law (Tshs 700). Kenya therefore requested the United Republic of Tanzania to accord Kenyan transfers of confectionaries and sugar products the same treatment as accorded to similar domestic products at Tshs. 500.
2. During the 42nd SCTIFI, the Republic of Kenya informed the meeting that Kenya exporters were charged an excise duty of Tshs 1,000 per kilogram which is not justified by the existing Tanzania excise law (Tshs 700). Kenya, therefore, requested the United Republic of Tanzania to accord Kenyan transfers of confectionaries and sugar products the same treatment as accorded to similar domestic products at Tshs. 500.
The United Republic of Tanzania informed the meeting that there was an error in the Law that had since been reviewed through a Government Notice number 478(1) of 4th July 2022. The meeting noted that in the reviewed Law, locals are charged NIL while exports are charged 1,000 Tshs. URT to consult on the application of the new law and revert.
3.During the 35th RMC URT informed that the NTB will be resolved in accordance with the SCTIFI Directive on harmonization of domestic taxes, especially excise duties.
On the other hand, Kenya informed as follows:
(a) Goods produced within the EAC should be considered local and therefore, not treated as imports.
(b) Partner States align their internal Acts to define imports and exports in accordance with EAC CMP
4.The 36th RMC that took place from 1st - 4th May 2024 was informed that the NTB is being addressed under the Bilateral engagements where the two Partner States agreed to the harmonisation of all discriminatory taxes, conditions, levies, fees, and charges related to imports/exports for holistic consideration by 30th June 2024. |
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NTB-001-218 |
2.6. Additional taxes and other charges |
2024-10-29 |
Tanzania: Dar es Salaam |
Kenya |
In process |
View |
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Complaint:
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Tanzania's Finance Act 2024 introduced an excise duty for ‘’imported’’ products under HS Code 32.08 (Paints and varnishes including enamels and lacquers) of T Shs. 500 per kilo. However, this excise duty has NOT been imposed on any local manufacturers of the same products.
We intend to import items under this heading made in Kenya. Under the spirit of the EAC Trade protocols, which allows for free movement of goods, no duties, taxes or other non-tariff barriers should be imposed on any goods from a EAC partner country that a local manufacturer does not pay.
Therefore we believe this excise duty represents a huge disincentive to Kenyan manufacturers and hindrance to free trade within the EAC.
After writing to the TRA for assistance in the above issue, we were told that the Excise duty is chargeable to all goods falling under that heading even if it is of Kenyan origin (see our letter and their response)
We therefore request your assistance on way forward for us to import items under the HS codes mentioned from Kenya without being subject to this new excise duty of 500 T Shs. Per kilo. |
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Progress:
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The SCTIFI of May 2025 noted that, although the Republic of Kenya had not provided transactional evidence on the reported excise duty, broader concerns remain regarding the misapplication of the term “imports” within the EAC context. Partner States were reminded that Article 15 of the Customs Union Protocol on National Treatment prohibits discriminatory treatment of goods originating from other EAC Partner States. The meeting therefore urged all Partner States to harmonize the interpretation and application of the term “imports” in national laws and practices with the EAC legal framework, in order to facilitate intra EAC Trade. |
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NTB-001-244 |
6.5. Variable levies |
2020-10-13 |
Uganda: URA |
Kenya |
New |
View |
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Complaint:
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Uganda is subjecting Kenya manufacture furniture to discriminative excise duty of 20% that it is not subjected to Uganda manufactured furniture.
Uganda is requested to remove the discriminative excise taxes on Kenya furniture transferred to Uganda as it is prohibited in the EAC Customs Union Protocol; Articles 1 and 75 (6) of the Treaty as well as Articles 15 (1) (a) and (2) of the Customs Union Protocol on National Treatment, and Article 6 (1) of the Common Market Protocol of the Community Laws.
The charges are also in violation of Article 10 of the Custom Union Protocol that obligates Partner States to remove all internal tariffs and other charges of equivalent effect. |
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NTB-001-251 |
2.3. Issues related to the rules of origin |
2024-07-05 |
Tanzania: TRA |
Kenya |
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Complaint:
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URT is subjecting full CET of 35% on ZESTA JAM manufactured in Kenya by Trufoods. The Zesta Jam is manufactured using locally sourced sugar.
We request Tanzania and Kenya to conduct on spot verification on June 2025 to ascertain origin as the jam transferred is using locally manufactured sugar and qualify under the EAC Preferential treatment.
Kenya communicated to TRA vide letter ref: C&BC/HQ/8 Dated 24/9/2024 requesting Tanzania for application for Zesta Jam to be granted preferential treatment. |
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NTB-001-275 |
2.3. Issues related to the rules of origin |
2025-08-18 |
Tanzania: Namanga |
Kenya |
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Complaint:
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The Tanzania Revenue Authority (TRA) Customs has raised doubts regarding the Certificate of Origin issued by the Kenya Revenue Authority (KRA). However, TRA has failed to provide any written explanation for its objections and has refused to verify the certificate directly with KRA via email.
As a result, the goods have been held at the Namanga border, causing delays and financial losses to the consignee. This action by TRA Customs constitutes a violation of the EAC Protocols and Regulations, undermines the rights of the importer, and damages the legitimate business interests of Kenyan enterprises engaged in intra-EAC trade. |
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NTB-001-279 |
1.7. Discriminatory or flawed government procurement policies |
2025-05-19 |
Tanzania: Tanzania Dairy Board |
Kenya |
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Complaint:
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Tanzania Dairy Board discriminatively charging 1.75% F.O.B value of on Kenya dairy produce on Pasteurized whole
Milk, Skimmed, Condensed, Yoghurt, ice cream and Powdered milk.
TDB is violating the Article 15 of the EAC Custom Union Protocol on national treatment. Same treatment as Tanzanian products in terms of charges. |
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NTB-001-281 |
1.7. Discriminatory or flawed government procurement policies |
2025-08-08 |
Tanzania: TRA |
Kenya |
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Complaint:
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Tanzania imposition of discriminatory Excise Duty on exports/Transfers that hinders Chocolate export from Kenya into Tanzania. The same is not subjecting to chocolate manufactured in Tanzania |
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NTB-001-282 |
1.7. Discriminatory or flawed government procurement policies |
2025-05-13 |
Tanzania: Dar es salaam City Council |
Kenya |
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Complaint:
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Tanzania imposition of multiple road toll charges at the border, Dar Esalaam City Council on exports/Transfers that hinders ice cream, Chocolate etc exported from Kenya into Tanzania. |
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NTB-001-283 |
1.7. Discriminatory or flawed government procurement policies |
2025-07-07 |
Tanzania: TRA |
Kenya |
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Complaint:
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Tanzania imposition of discriminatory EXCISE DUTY OF TZS 400/KG on exports/Transfers that hinders ON SAFETY MATCHES export from Kenya into Tanzania. The same is not subjecting to SAFETY MATCHES manufactured in Tanzania. |
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NTB-001-284 |
1.7. Discriminatory or flawed government procurement policies |
2025-07-01 |
Tanzania: TRA |
Kenya |
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Complaint:
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The Tanzania government imposed a 10% excise duty on soap detergents transferred/exported by Kenya into Tanzania, violating the principles of the EAC Protocal article 15 & 75 and creating an unfair competitive environment. This tax favours local Tanzania producers of whom do not pay the 10% excise duties, further distorting the market.
3401.11.00 Soap and
detergents 10%
3401.19.00 Soap and
detergents 10%
3402.50.00 Soap and
detergents 10%
3402.90.00 Soap and
detergents 10% |
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NTB-001-285 |
1.7. Discriminatory or flawed government procurement policies |
2025-07-01 |
Tanzania: TRA |
Kenya |
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Complaint:
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The Tanzania government imposed a 10% Discriminatory Levies: Industrial Development Levy
excise duty on Road tractor for semi-trailers transferred/exported by Kenya into Tanzania, violating the principles of the EAC Protocal article 15 & 75 and creating an unfair competitive environment. This tax favours local Tanzania producers/assemblers of whom do not pay the 10% Industrial Development Levy, further distorting the market.
Road tractor for semi-trailers 10% for HS
8701.21.90
8701.22.90
8701.23.90
8701.24.90
8701.29.90
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NTB-001-286 |
5.10. Prohibitions |
2025-05-23 |
Tanzania: TBS |
Kenya |
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Complaint:
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Tanzania ban of Kenya juice products with Sugar and Nonnutritive sweetener combination. Kenya products are being seized from retail customer outlets.
This restriction of market access is going against the spirit of the SQMT Act as the products has the KEBS standardization Mark manufactured using the EAC harmonised standard that allows for sugar reduced drinks. |
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NTB-001-287 |
2.6. Additional taxes and other charges |
2025-09-04 |
Tanzania: TRA |
Kenya |
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Complaint:
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URT denial of the preferential treatment to blankets that have been manufactured in Kenya and instead subjecting the blankets to full CET of 25% duty on the blankets transferred from Kenya into URT by Spinner and Spinners LTD with reason that the company is benefitting from DRS. The raw material used in the manufacture of the blankets is EAC wide remission on HS Code 5402.33.00 as a regionally eligible code under the DRS. The affected consignment is Assessment Ref: TRA Namanga, Entry Ref. 158254115-25-9900817 subjecting to 25% duty. This creates an unfair trade barrier, distorts competition, and frustrates intra-EAC trade integration goals.
URT to grant preferential treatment to blankets enjoying regional DRS
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NTB-001-288 |
1.7. Discriminatory or flawed government procurement policies |
2025-08-20 |
Tanzania: TRA |
Kenya |
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Complaint:
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URT imposition of discriminative Excise Duty on Unilever Soaps, detergents and bleaches -10%; Industrial Development Levy-5-15%
VAT Rate-18%
Impact to business
• Increased production costs due to excise and industrial levies.
• Reduced competitiveness against imported products, especially if inputs are taxed.
• Pressure on pricing, potentially leading to higher consumer prices or reduced margins.
Limited relief for manufacturers despite EAC integration goals.
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